61 Pa. Code § 109.6 — Rentals and gains from the sale or exchange of real property

Income from and deductions connected with the rental of real property, and gain and loss from the sale, exchange, or other disposition of real property shall not be subject to allocation under § 109.5 (relating to apportionment and allocation of income from a business carried on partly within and partly without this Commonwealth), but considered as entirely derived from or connected with the state in which such real property is located. Cross References This section cited in 61 Pa. Code § 109.5 (relating to apportionment and allocation of income from a business, carried on partly within and partly without this Commonwealth). No part of the information on this site may be reproduced for profit or sold for profit. This material has been drawn directly from the official Pennsylvania Code full text database. Due to the limitations of HTML or differences in display capabilities of different browsers, this version may differ slightly from the official printed version.